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A wooly mammoth: IRS issues expansive guidance regarding tangible property costs

  • Baker & McKenzie
  • -
  • USA
  • -
  • February 22 2012

This article is simply about timing

Using borrowed shares to settle put options does not defer gain recognition, says IRS

  • Baker & McKenzie
  • -
  • USA
  • -
  • June 19 2012

On April 6, 2012, the IRS released Technical Advice Memorandum (“TAM”) 201214021

Taming the wooly mammoth: delays and possible changes to the repair regulations

  • Baker & McKenzie
  • -
  • USA
  • -
  • February 28 2013

On November 20, 2012, Treasury and the IRS issued Notice 2012-73 stating an intent to delay the effective date and revise certain portions of